Exhibit 23.1
 
A PARTNERSHIP OF INCORPORATED PROFESSIONALS
Amisano Hanson
 
Chartered Accountants
 
 
 
November 6, 2006


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
U.S.A.

Dear Sir or Madam:

We are the former independent auditors for SMI Products, Inc. (the “Company”). We have read the Company’s current report on 8-K dated October 31, 2006 and are in agreement with the disclosure in Item 4.01, in so far as it pertains to our firm. We have no basis to agree or disagree with other statements of the Company contained therein.

Yours very truly,


“Amisano Hanson”


AMISANO HANSON
 
 
 

750 WEST PENDER STREET, SUITE 604 
 TELEPHONE: 604-689-0188
VANCOUVER CANADA 
 FACSIMILE: 604-689-9773
V6C 2T7 
 E-MAIL: amishan@telus.net